CLA-2-22:OT:RR:NC:N2:232
Ms. Lydia Moya-Kiste
JF Hillebrand USA Inc.
1600 St. Georges Avenue
Rahway NJ 07065
RE: The tariff classification of Sparkling Wine from Italy
Dear Ms. Moya-Kiste:
In your letter dated June 10, 2015 you requested a tariff classification ruling on behalf of your client, Kobrand Corporation of Purchase, NY. You provided a sample that will be retained for future reference.
The subject merchandise Caposaldo Sparkling Peach Moscato is composed of wine, moscato grape must, water, sugar, peach aroma, E102 yellow tartrazine and citric acid. The product contains 6.5 percent alcohol by volume, and will be packaged in 750 milliliter glass bottles. As per your response to an e-mail inquiry, the item contains 4.5 bars of pressure and 1 gram of carbon dioxide per 100 milliliters of wine.
The applicable subheading for the Sparking Wine will be 2204.10.0075, Harmonized Tariff Schedule of the United States (HTS), which provides for: Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Sparkling wine...If valued over $1.59 per liter: other. The duty rate will be 19.8 cents per liter. In addition, imports under this subheading are subject to a Federal Excise Tax of $3.40 per wine gallon on champagne and other sparkling wines or $3.30 per wine gallon on artificially carbonated wines. Please be advised that information on Federal Excise Tax, and additional requirements which are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau, can be obtained by contacting the TTB at: 1310 G Street, NW, Suite 300, Washington, D.C. 20220 Telephone number - 202-453-2000, Email - [email protected]. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division